Manjit Kumar And Anr. vs. Superintendent Of CGST Commissioner
Held
The Court found the petitioners were not whistleblowers but active participants in a bogus billing racket. Their claims of being whistleblowers were found to be a deliberate concealment of facts to mislead the court.
Facts
Petitioners sought anticipatory bail and transfer of investigation, claiming to be whistleblowers against a CGST official. The department alleged they were active partners in firms involved in fraudulent Input Tax Credit (ITC) claims.
Key Issues
Whether the petitioners are genuine whistleblowers or active participants in GST fraud, and if their claims warrant anticipatory bail or transfer of investigation.
Sections Cited
Section 70, Section 132, Section 69(1)
AI-generated summary — verify with the full judgment below
CRM-M-5343-2022 and connected case IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CRM-M-5343-2022 Date of decision: March 15, 2022 Manjit Kumar and another ....Petitioners Versus Superintendent of CGST Commissioner and others ….Respondents
CRM-M-44640-2021 Manjit Kumar and others ....Petitioners Versus The Union of India and others ….Respondents CORAM: HON'BLE MR. JUSTICE ARVIND SINGH SANGWAN Present: Mr. Gagan Oberoi, Advocate for the petitioners. Mr. Sourabh Goel, Advocate for the respondents. Mr. Satya Pal Jain, Addl. Solicitor General of India with Mr. Arvind Moudgil, Advocate for Enforcement Directorate. Mr. Sumeet Goel, Senior Advocate with Mr. Paramveer Dhull, Advocate for the respondent-CBI. (through video conferencing) ARVIND SINGH SANGWAN, J. This order shall decide the above mentioned two petitions, in which the petitioners prays for anticipatory bail and for not taking any coercive action against them in case they appear in compliance of the SATISH KUMAR 2022.03.21 16:44 I attest to the accuracy and integrity of this document
CRM-M-5343-2022 and connected case su
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